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Sistema Universitario Ana G. Méndez, Inc.
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, and Universidad del Turabo
ACCO 396
MANAGERIAL ACCOUNTING II
CONTABILIDAD GERENCIAL II
© Sistema Universitario Ana G. Méndez, Inc. 2010
Derechos Reservados
© Ana G. Méndez University System, Inc. 2010
All rights reserved
Non-Education Courses
May 1, 2012.
ACCO 396 Managerial Accounting II 2
Updated 05/01/2012
Please include all applicable information below:
Prepared based on the course syllabus 2010 of the School of Business and
Entrepreneurship, with the collaboration of:
Carlos D. Fagundo, Module Development Specialist
José Cintrón, Content Evaluator
Fidel Tavara, English Language Specialist
Arturo Vega, Spanish Language Specialist
Joe Hernández, Curriculum and Instructional Designer
ACCO 396 Managerial Accounting II 3
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TABLA DE CONTENIDO/TABLE OF CONTENTS
Página/Page
GUÍA DE ESTUDIO ...................................................................................................................... 4
STUDY GUIDE ............................................................................................................................ 15
WORKSHOPS TWO .................................................................................................................... 32
TALLER TRES ............................................................................................................................ 37
WORKSHOPS FOUR .................................................................................................................. 42
TALLER CINCO/WORKSHOP FIVE ........................................................................................ 47
APPENDIX A NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED
INSTRUCTION ............................................................................................................................ 54
APPENDIX A: SECOND LANGUAGE PROFICIENCY SCORING RUBRICS ...................... 55
APPENDIX B THE WRITING PROCESS .................................................................................. 59
APÉNDICE C/APPENDIX C INFORMACIÓN ACERCA DEL LABORATORIO DE
IDIOMAS Y EL E-LAB ............................................................................................................... 67
APÉNDICE D /APPENDIX D MATRIZ VALORATIVA PARA TRABAJOS
ESCRITOS ............................................................................................................................... 72
APÉNDICE E/APPENDIX E MATRIZ VALORATIVA PARA EVALUAR
PRESENTACION INDIVIDUAL/GRUPAL ORAL ................................................................... 74
ACCO 396 Managerial Accounting II 4
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GUÍA DE ESTUDIO
Título del Curso: Contabilidad Gerencial II
Codificación: ACCO 396
Créditos:
Duración: Cinco Semanas
Prerrequisito: ACCO 395
Descripción: Este curso cubre la segunda parte de la clase de ACCO 395. El curso provee
a los estudiantes los métodos para reportar la información relacionada con la contabilidad
gerencial a los usuarios internos de la empresa. Los presupuestos, los diferentes sistemas
de costos estándar, los informes y análisis de rendimiento, los procedimientos de control
de gestión, los programas flexibles de presupuesto y los análisis de varianza son algunos
de los tópicos discutidos en este curso. El estudiante que toma esta clase adquirirá los
conocimientos básicos de los métodos más comúnmente utilizados en la toma de
decisiones las cuales han sido basadas en la investigación sobre la contabilidad de una
empresa y los sistemas de información.
Objetivos generales del contenido
Al finalizar el curso, el estudiante:
1. Desarrollará un entendimiento básico de los conceptos de contabilidad de gestión
como el costo-volumen-utilidad, presupuesto, costeo de productos y los comportamientos
de los costos.
2. Preparará los reportes, agendas y estados financieros utilizados en el proceso de la
toma de decisiones.
3. Desarrollará la capacidad de explicar y utilizar los sistemas de costos y sus
comportamientos en la toma de decisiones.
4. Preparará, utilizará y evaluará los datos presupuestarios.
5. Generará y utilizará información sobre los costos del producto para tomar decisiones
de fijación de precios y asignación de recursos.
ACCO 396 Managerial Accounting II 5
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6. Explicará la asignación de costos y su importancia en la toma de decisiones.
7. Evaluará las decisiones de inversión de capital con flujo de caja descontado.
Objetivos generales del lenguaje:
a. Escuchar: Los estudiantes analizarán información relevante al curso a través de
conferencias formales.
b. Hablar: Los estudiantes expresarán oralmente sus ideas en inglés y en español de
manera efectiva utilizando organizadores gráficos.
c. Leer: Los estudiantes utilizarán el proceso de lectura efectivamente.
d. Escribir: Los estudiantes resumirán las ideas principales utilizando
adecuadamente la gramática y la ortografía después de leer una amplia variedad
de recursos impresos.
Requisitos del Laboratorio de Lenguaje o Laboratorio Electrónico: (Tell Me More,
Net Tutor, Wimba Voice, Biblioteca Virtual y Voice E-mail.)
Requisitos Mínimos del Laboratorio de Lenguaje: Los estudiantes deben demostrar
que ellos han cumplido con las 10 horas de uso en el laboratorio de lenguaje (inglés y
español) en este curso. Esto equivale al uso del laboratorio de idioma por dos horas
semanales para cada lenguaje por curso. El facilitador podría requerir más horas de
práctica basado en las necesidades para las destrezas auditivas, orales, de lectura y
escritura en cualquiera de los lenguajes mencionados. El total de horas de práctica
asignados al laboratorio de lenguaje o e-lab deben de estar integradas en la sección
de actividades del módulo.
Descripción del Proceso de Evaluación: Debe de integrar el uso del laboratorio de
lenguaje o laboratorio de lenguaje electrónico en las rúbricas de evaluación. Las rúbricas
ACCO 396 Managerial Accounting II 6
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del lenguaje para escuchar, hablar, leer, y escribir se integran en el avalúo de los
estudiantes. Vea el Apéndice A para las rúbricas asignadas en este curso. Para evaluar
los trabajos escritos en los dos idiomas, el facilitador deberá usar el “Writing Process: Six
Writing Traits Rubrics” que aparece en el Apéndice B. El “Portfolio Performance
Assessment” es uno de los instrumentos para evaluación del progreso lingüístico y
académico de los estudiantes. Debido a la naturaleza del modelo bilingüe instruccional,
el facilitador tiene que documentar que el estudiante esté progresando hacia la meta de
dominar dos idiomas académicamente. El portafolio tiene que cumplir con los estándares
establecidos. El facilitador del curso le proveerá el estudiante el MANUAL DE
PORTAFOLIOS.
Escala:
CRITERIOS PORCENTAJE
Asistencia/Participación…………………………………………… 5% 40 pts.
Asignaciones y Problemas………………………………………... 10% 100 pts.
Dos exámenes parciales…………………………………………... 60% 200 pts.
Reporte oral y escrito sobre el proyecto final...………………….. 15% 100 pts.
Portafolio…………………………………………………………… 10% 60 pts.
Total 100% 500 pts.
Curva de evaluación
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Otros:
Requisitos de APA (versión 6) para citar los Textos a Usarse en el Módulo
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Para los textos recomendados y recursos utilice el estilo APA, (6ª. Ed.). Incluya al menos
un libro electrónico de la Biblioteca Virtual http://bibliotecavirtualut.suagm.edu/
La fecha de publicación de un libro no deberá ser mayor de 5 años según lo exige la
Comisión de Educación Independiente de la Florida.
Libro(s)
Texto y Recursos
Hilton, R.W. (2011) Managerial Accounting (9th ed.) Boston: McGraw Hill,
ISBN-13 9780073526928, Precio $125
Referencias y Material Suplementario
Horngren, Sundem, Straton, Burgstahler, Schatzberg (2008) Introduction to Management
Accounting (14th ed.) Pearson-Prentice Hall ISBN 13:978—013-614150-1, Precio $168.
Libro(s) Electrónico(s)
Journal of Management Accounting Research, http://maaw.info/JMAR.
ACCO 396 Managerial Accounting II 8
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Descripción de las Normas del Curso
1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, Inc. el cual está diseñado
para promover el desarrollo de cada estudiante como un profesional bilingüe.
Cada taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto
significa que cada taller deberá ser conducido enteramente en el lenguaje
especificado. Los lenguajes serán alternados en cada taller para asegurar que el
curso se ofrezca 50% en inglés y 50% en español. Para mantener un balance, el
módulo debe especificar que se utilizarán ambos idiomas en el quinto taller,
dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Las
primeras dos horas son estrictamente en español y las últimas dos en inglés.
Los cursos de idiomas deben ser desarrollados en el idioma correspondiente, en
inglés o en español, según aplique.
2. El curso es conducido en un formato acelerado y bilingüe, esto requiere que los
estudiantes sean sumamente organizados, enfocados y que se preparen antes de
cada taller de acuerdo a los criterios del módulo. El estudiante debe hacer todo el
esfuerzo para desarrollar las destrezas en los dos idiomas usando los recursos de
lenguaje disponibles dentro y fuera de la institución. El convertirse en un
profesional bilingüe es un proceso complejo y exigente. Cada taller requiere un
promedio de diez (10) horas de preparación y en ocasiones requiere más para
poder tener éxito lingüístico y académico.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al
taller deberá presentar una excusa razonable al facilitador. El profesor evaluará si
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la ausencia es justificada y decidirá cómo el estudiante repondrá el trabajo
incompleto de ser necesario. El facilitador puede elegir una de estas dos
alternativas: (a) permitirle al estudiante reponer el trabajo o (b) asignarle alguna
tarea adicional además del trabajo que el estudiante tenga que reponer.
Toda tarea a debe ser completada antes del taller y entregada en la fecha asignada.
El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las
siguientes opciones:
a. Si se ausenta en dos talleres, el facilitador reducirá la nota existente a un
grado.
b. Si el estudiante se ausenta en tres talleres, el facilitador reducirá la nota
existente a dos grados.
5. La asistencia y participación en actividades de la clase y en presentaciones orales
es extremadamente importante pues éstas no se pueden reponer. Si el estudiante
provee una excusa válida y verificable, el facilitador determinará una actividad
equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el
mismo contenido y componentes del lenguaje como la presentación oral o alguna
otra actividad que requiera repuesta.
6. En actividades grupales, el grupo será evaluado por su trabajo final. Sin embargo,
cada miembro de grupo deberá participar y cooperar para lograr un trabajo de
excelencia. Los estudiantes también recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se requiere que cada una de las asignaciones sometidas al facilitador
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cumplan con las reglas para citar apropiadamente o que esté parafraseado y dando
el crédito correspondiente al autor. Todo estudiante debe ser el autor de su propio
proyecto. Todo trabajo que sea plagiado, copiado o presente trazos del escrito de
otro estudiante o autor será calificado con cero. El servicio de SafeAssign TM de
Blackboard será utilizado por los facilitadores para verificar la autoría de los
trabajos escritos de los estudiantes. Es responsabilidad del alumno de leer la
política de plagio de su universidad. Si usted es estudiante de UT, deberá leer la
Sección 11.1 del Manual del Estudiante. Si es escolar de UMET y UT, refiérase
al Capítulo 13, secciones 36 y 36.1 de los respectivos manuales.
Se espera un comportamiento ético en todas las actividades del curso. Esto
implica que TODOS los trabajos tienen que ser originales y que para toda
referencia utilizada deberá indicarse la fuente, bien sea mediante citas o
bibliografías utilizando el estilo APA, versión 6. No se tolerará el plagio y, en
caso de que se detecte esta falta, el estudiante se expone a recibir cero en el
trabajo y a ser referido al Comité de Disciplina de la institución. Los estudiantes
deben observar aquellas prácticas dirigidas para evitar incurrir en el plagio de
documentos ya que esto va en contra de la ética profesional.
8. Para el facilitador poder hacer algún cambio a las actividades del módulo o guía
de estudio, deberá ser aprobado por el Director de Facultad y Currículo antes de
la primera clase. Es requisito que el facilitador discuta y entregue una copia de
los cambios a los estudiantes al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo
su correo electrónico de SUAGM, teléfonos, día y horario disponibles.
ACCO 396 Managerial Accounting II 11
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10. El uso de celulares está prohibido durante las sesiones de clase; de haber una
necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y parientes no registrados en el curso no está permitida en el
salón de clases.
12. Todo estudiante está sujeto a las políticas y normas de conducta y
comportamiento que rigen al SUAGM, al curso y a un adulto profesional.
Nota: Si por alguna razón no puede acceder a las direcciones electrónicas ofrecidas en el
módulo, notifique al facilitador pero no se limite a ellas. Existen otros motores de
búsqueda y sitios Web donde podrá utilizar para la búsqueda de la información deseada.
Algunos de éstos son:
www.google.com
www.ask.com
www.pregunta.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
Para comprar o alquilar libros de texto o referencias nuevas o usadas puede visitar:
http://www.chegg.com/ (alquiler)
http://www.bookswim.com/ (alquiler)
http://www.allbookstores.com/ (compra)
http://www.alibris.com/ (compra)
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Éstos son sólo algunas de las muchas compañías donde puede comprar o alquilar libros.
El facilitador puede realizar cambios en las direcciones electrónicas y/o añadir otras de
índole profesional y que contengan las investigaciones más recientes del tópico del
módulo de ser necesario.
CUMPLIMIENTO DE LA LEY DE INVESTIGACIÓN:
Si el facilitador o el estudiante requiriera, o deseara llevar a cabo una investigación;
o la administración de cuestionarios o entrevistas; éstos deberán referirse a las
normas y procedimientos de la Oficina de Cumplimiento y solicitar su autorización.
Para acceder a los formularios de la Oficina de Cumplimiento pueden visitar este
enlace:
http://www.suagm.edu/ac_aa_re_ofi_formularios.asp y seleccionar los formularios
que necesite. Además de los formularios, el estudiante o facilitador puede encontrar
las instrucciones para la certificación de investigación en línea. Estas certificaciones
incluyen: Institutional Review Board (IRB), Health Information Portability and
Accountability Act (HIPAA), y Responsibility Conduct for Research Act (RCR).
De tener alguna duda, favor de comunicarse con los coordinadores institucionales o con
la Oficina de Cumplimiento a los siguientes teléfonos:
Sra. Evelyn Rivera Sobrado, Directora Oficina de Cumplimiento
Tel. (787) 751-0178 Ext. 7196
Srta. Carmen Crespo, Coordinadora Institucional Cumplimiento – UMET
Tel. (787) 766-1717 Ext. 6366
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Sra. Josefina Melgar, Coordinadora Institucional Cumplimiento – Turabo
Tel. (787) 743-7979 Ext.4126
Dra. Rebecca Cherry, Coordinadora Institucional Cumplimiento - UNE
Tel. (787) 257-7373 Ext. 3936
Filosofía y Metodología Educativa
Este curso está basado en la filosofía educativa del Constructivismo. El Constructivismo
es una filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a
través de nuestras experiencias, podemos construir nuestro propio entendimiento sobre el
mundo en el que vivimos.
Cada uno de nosotros generamos nuestras propias “reglas “y “modelos mentales” que
utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es
simplemente el proceso de ajustar nuestros modelos mentales para poder entender nuevas
experiencias.
Como facilitadores, nuestro enfoque es el de mantener una conexión entre los hechos con
las experiencias y fomentar un nuevo entendimiento en los estudiantes. También,
intentamos adaptar nuestras estrategias de enseñanza a las respuestas de nuestros
estudiantes y motivar a los mismos a analizar, interpretar, predecir información y
aplicarla a la vida diaria.
PRINCIPIOS DEL CONSTRUCTIVISMO:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe
comenzar con situaciones en las cuales los estudiantes estén buscando activamente
construir un significado.
ACCO 396 Managerial Accounting II 14
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2. Para construir “un significado” se requiere comprender todas las partes: globales y
específicas (“from whole to parts”). Ambas partes deben entenderse en el contexto
del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos primarios
en contexto y no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes
utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar dichos
modelos.
4. El propósito del aprendizaje, es para un individuo, el construir su propio significado,
y no sólo el de memorizar las respuestas “correctas” y repetir el significado de otra
persona. Como la educación es intrínsecamente interdisciplinaria, la única forma
válida para asegurar el aprendizaje es hacer de la evaluación parte esencial de dicho
proceso, asegurando que el mismo provea a los estudiantes con la información sobre
la calidad de su aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las
múltiples perspectivas que existen en el mundo.
7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.
ACCO 396 Managerial Accounting II 15
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STUDY GUIDE
Course Title: Managerial Accounting II
Code: ACCO396
Credits:
Time Length: Five Weeks
Pre-requisite: ACCO395
Description: This course covers the second part of ACCO 395. It provides students with
methods to report managerial information to internal users of the firm. Budgeting,
standard cost systems, reporting and analyzing performance, management control
systems, flexible budget systems, variance analysis are among the contents covered. The
student taking this course will acquire a basic understanding of the most commonly used
methods for using information from the firm’s accounting and information systems to
assist in making important managerial decisions.
General Content Objectives:
Upon completing this course, the student should be able to:
1. Develop a basic understanding of managerial accounting concepts such as cost‐
volume‐profit, budgeting, product costing, and cost behaviors.
2. Prepare reports, schedules, and financial statements used in the decision‐making
process.
3. Develop the ability to explain and use cost behaviors and cost systems in a
decision‐making context.
4. Prepare, use, and evaluate budgetary data.
5. Generate and use cost information when making pricing and resource allocation
decisions.
6. Explain cost allocation and its importance in decision‐making.
7. Evaluate capital expenditure decisions using discounted cash flow
ACCO 396 Managerial Accounting II 16
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General Language Objectives:
1. Listening: Students will analyze information related to the course by means of
formal conferences.
2. Speaking: Express their ideas in spoken English effectively using graphic
organizers.
3. Reading: Use the reading process effectively.
4. Writing: Summarize main ideas using correct grammar and spelling in English
after reading a selection.
E-Lab (Language Lab) Requirements (Tell Me More, Net Tutor, Wimba Voice, Virtual
Library, & Voice E-mail.)
Language Lab Minimum Requirement: Students must demonstrate that they have
complied with 10 hours of language lab or e-lab usage for each language (English and
Spanish) per course. This equates to the use of the language lab or e-lab for two hours
weekly for each language per course. The facilitator may require a higher number of
hours for language lab practice based on the language needs for listening, speaking,
reading, and writing skills in either or both languages. The total amount of language lab
or e-lab hours is integrated in the activities for each workshop in the module.
Description of the Evaluation Process: Integrate the use of the language lab and e-lab to
all evaluation rubrics used in the instructional module. The language rubrics for listening,
speaking, reading, and writing provided in Appendix A are integrated to assess student
performance in all courses. The Writing Process: Six Writing Traits Rubrics provided in
Appendix B must be used to evaluate all writing activities in both languages in all
ACCO 396 Managerial Accounting II 17
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courses. Portfolio Performance Assessment must be one of the evaluation instruments
used in the module and throughout the content of all workshops and appendices. This
instrument must follow established guidelines. Due to the nature of our dual language
instructional model, documentation must be provided on the growth of students towards
mastery of linguistic and academic skills in both languages (English and Spanish.) The
course facilitator will provide the student the PORTFOLIO MANUAL.
CRITERIA PERCENTAGE
Attendance and class participation………………………………… 5% 40 pts.
Assignments and Problems ………………………………………... 10% 100 pts.
Two partial exams ………………………………………………... 60% 200 pts.
Written/Oral Final Project Report ………….....………………….. 15% 100 pts.
Portfolio ….………………………………………………………… 10% 60 pts.
Total 100% 500 pts.
Scale:
100-90% A 89-80% B 79-70% C 69-60% D 59-00% F
Other:
Requirements for the Use of APA (Version 6) for Citations of Textbooks
For Recommended Texts and Resources, Use APA style version 6. Include at least ONE
e-book from the Virtual Library at http://bibliotecavirtualut.suagm.edu/
Textbooks must have a publication date of 5 years as required by the Florida
Commission of Independent Learning.
Book(s)
Hilton, R.W. (2011) Managerial Accounting (9th ed.) Boston: McGraw Hill,
ACCO 396 Managerial Accounting II 18
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ISBN-13: 9780073526928. Estimated price $125.00
References and Supplemental Material
Horngren, Sundem, Straton, Burgstahler, Schatzberg (2008) Introduction to Management
Accounting (14th ed.) Pearson-Prentice Hall ISBN 13:978—013-614150-1, Price $168.
E-Book (s)
Journal of Management Accounting Research, http://maaw.info/JMAR.
ACCO 396 Managerial Accounting II 19
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Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-
Based Dual Language Immersion Model® designed to promote each student’s
development as a Dual Language Professional. Workshops will be facilitated in
either English or Spanish, strictly using the 50/50 model. This means that each
workshop will be conducted entirely in the language specified for the workshop. The
language used in each workshop needs to be alternated to insure that 50% of the
course is conducted in English and 50% in Spanish. To maintain this balance, the
course module will indicate that both languages must be used during the fifth
workshop, dividing the workshop activities between the two languages. The first two
hours will be in Spanish and the last two hours in English. The 50/50 model does
not apply to language courses where the delivery of instruction must be conducted in
the language taught (Spanish or English only).
2. The course is conducted in an accelerated and dual language format. This requires
that students prepare in advance for each workshop according to the course module.
Students must be structured, organized, committed, and focused to ensure linguistic
and academic success. In order to achieve proficiency expectations in English and in
Spanish, the student must strive to take advantage of all language resources in the
university and in their community since becoming a dual language professional is a
complex and challenging task. Each workshop requires an average of ten hours of
preparation, but could require more.
3. Attendance to all class sessions is mandatory. A student who is absent to a workshop
must present a reasonable excuse to the facilitator who in turn will evaluate the reason
ACCO 396 Managerial Accounting II 20
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for the absence. If it is justified, the facilitator will decide how the student will make
up the missing work, if applicable. The facilitator will decide on the following: allow
the student to make up the work, or allow the student to make up the work and assign
extra work to compensate for the missing class time.
Assignments required prior to the workshop must be completed and turned in on the
assigned date. The facilitator may decide to adjust the grade given for late
assignments and/or make-up work.
4. If a student is absent to more than one workshop, the facilitator will have the
following options:
a. If a student misses two workshops, the facilitator may lower one grade
level based on the student’s existing grade.
b. If the student misses three workshops, the facilitator may lower two
grade levels based on the student’s existing grade.
5. Student attendance and participation in oral presentations and special class activities
are extremely important as it is not possible to assure that they can be made up. If the
student provides a valid and verifiable excuse, the facilitator may determine a
substitute evaluation activity if he/she understands that an equivalent activity is
possible. This activity must include the same content and language components as the
oral presentation or special activity that was missed.
6. In cooperative learning activities, the group will be assessed for their final work as a
group. However, each member will have to collaborate to assure the success of the
group. Students will also receive an individual grade for their work.
ACCO 396 Managerial Accounting II 21
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7. It is expected that all written work will be solely that of the student and should not be
plagiarized. That is, the student must be the author of all work submitted. All quoted
or paraphrased material must be properly cited, with credit given to its author or
publisher. It should be noted that plagiarized writings are easily detectable and
students should not risk losing credit for material that is clearly not their own.
SafeAssignTM, a Blackboard plagiarism deterrent service, will be used by the
facilitators to verify students’ ownership of written assignments. It is the
student’s responsibility to read the university’s plagiarism policy. If you are a UT
student, read Section 11.1 of the Student Manual, and if you belong to UMET or
UNE, refer to Chapter 13, Sections 36 and 36.1 of the respective manuals.
Ethical behavior is expected from the students in all course related activities. This
means that ALL papers submitted by the student must be original work, and that all
references used will be properly cited or mentioned in the bibliography. Plagiarism
will not be tolerated and, in case of detecting an incidence, the student will obtain a
zero in the assignment or activity and could be referred to the Discipline Committee.
8. In order for the Facilitator to make changes to activities and the study guide, the
Faculty and Curriculum Director must approve such changes before the first day of
class. The Facilitator must discuss the approved changes with students in the first
class workshop. A written copy of the changes must also be provided to students at
the beginning of the first workshop.
9. The facilitator will establish a means of contacting students by providing the SUAGM
e-mail address, phone number, hours to be contacted, and days available.
ACCO 396 Managerial Accounting II 22
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10. The use of cellular phones is prohibited during sessions; if there is a need to have one,
it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not allowed to
the classrooms.
12. All students are subject to the policies regarding behavior at the university
community established by the institution, and in this course.
Note: If for any reason you cannot access the URL’s presented in the module, notify the
facilitator immediately but do not stop your investigation. There are many search engines
and other links you can use to search for information. These are some examples:
www.google.com
www.ask.com
www.pregunta.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
To buy or rent new or used textbooks or references you can visit:
http://www.chegg.com/ (rent)
http://www.bookswim.com/ (rent)
http://www.allbookstores.com/ (buy)
http://www.alibris.com/ (buy)
ACCO 396 Managerial Accounting II 23
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The facilitator may make changes or add additional challenging, research-based, and
professional educational Web Resources, if deemed necessary to reflect current trends in
the course topics.
RESEARCH LAW COMPLIANCE REQUIREMENT:
If the facilitator or the student is required, or wants to perform a research, or needs
to administer a questionnaire or an interview individuals, he/she must comply with
the norms and procedures of the Institutional Review Board Office (IRB) and ask
for authorization. To access the forms from the IRB Office or for additional
information, visit the following link:
http://www.suagm.edu/ac_aa_re_ofi_formularios.asp and select the forms needed.
Furthermore, in this Web site the student/facilitator will find instructions for
several online certifications related to IRB processes. These certifications include:
IRB Institutional Review Board, Health Information Portability and Accountability
Act (HIPAA), and the Responsibility Conduct for Research Act (RCR).
If you have any questions, please contact the following institutional coordinators:
Mrs. Evelyn Rivera Sobrado, Director of IRB Office (PR)
Tel. (787) 751-0178 Ext. 7196
Miss. Carmen Crespo, IRB Institutional Coordinator– UMET
Tel. (787) 766-1717 Ext. 6366
Sra. Josefina Melgar, IRB Institutional Coordinator – Turabo
Tel. (787) 743-7979 Ext.4126
Rebecca Cherry, Ph.D., IRB Institutional Coordinator - UNE
Tel. (787) 257-7373 Ext. 3936
ACCO 396 Managerial Accounting II 24
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Teaching Philosophy and Methodology
The activities for the course reflect the educational philosophy of Constructivism.
Constructivism is an educational philosophy founded on the premise that, by reflecting
on our experiences, we construct our own understanding of the world in which we live.
Each of us generates our own “rules” and “mental models,” which we use to make sense
of our experiences. Learning, therefore, is simply the process of adjusting our mental
models to accommodate new experiences.
One of the main goals facilitators have is assisting students in making connections
between their prior knowledge of facts, and fostering new understanding that is relevant
to real live experiences. We will also attempt to tailor our teaching strategies to student
responses and encourage students to analyze, interpret, and predict information.
CONSTRUCTIVISM GUIDING PRINCIPLES:
1. Learning is a search for meaning. Therefore, learning must start with the issues
around which students are actively trying to construct meaning.
2. Meaning requires understanding “wholes” as well as “parts”. The “parts” must be
understood in the context of “wholes”. Therefore, the learning process focuses on
primary concepts, not isolated facts.
3. In order to teach well, we must understand the mental models that students use to
perceive the world, and the assumptions they make to support those models.
4. The purpose of learning is for an individual to construct his or her own meaning, not
just memorize the "right" answers and regurgitate someone else's meaning. Since
education is inherently interdisciplinary, the only valuable way to measure learning is
ACCO 396 Managerial Accounting II 25
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to make assessment part of the learning process, thus ensuring that it provides
students with information on the quality of their learning.
5. Evaluation should serve as a self-analysis tool.
6. Provide tools and environments that help learners interpret the multiple perspectives
of the world.
7. Learning should be internally controlled and mediated by the learner.
ACCO 396 Managerial Accounting II 26
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TALLER UNO
Objetivos específicos de contenido:
1. Preparar un diagrama y explicar el flujo de costos a través de las cuentas de
fabricación utilizadas en el costeo de productos.
2. Distinguir entre los “costos por órdenes de trabajo” y los “costos por proceso”.
3. Calcular una tasa de gastos generales de fabricación predeterminado y explicar su
uso en los sistemas de “costos por órdenes de trabajo” en las áreas de labor
especializadas en “costos por trabajo” y las áreas de faena especializadas en la
producción por lotes.
4. Prepare los asientos de diario para registrar los costos de materiales directos,
mano de obra directa y gastos generales de fabricación en un sistema de “costos
por órdenes de trabajo”.
5. Preparar los estados financieros de costos de productos manufacturados y costos
de productos vendidos, y el estado de declaración de ingresos para una empresa.
6. Describir el proceso de asignación de dos etapas que se utiliza para asignar costos
indirectos de producción en los trabajos de producción.
7. Describir el proceso de proyecto de costos utilizados en las empresas de la
industria de servicios y organizaciones sin fines de lucro.
Objetivos específicos del lenguaje:
1. Escuchar: El estudiante escuchará atentamente los comentarios de su facilitador
sobre los temas discutidos, según sean asignados para este taller, y reflexionarán
sobre la información provista.
2. Hablar: El estudiante expresará sus ideas oralmente en español en la discusión de
los problemas y temas asignados para este taller de manera efectiva usando
organizadores gráficos.
3. Leer: El estudiante utilizará el proceso de lectura efectivamente sobre los temas
asignados, en la preparación para este taller y durante el desarrollo del mismo.
4. Escribir: El estudiante resumirá sus ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
ACCO 396 Managerial Accounting II 27
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impresos según sean asignados para este taller, los cuales expresarán en las tareas
requeridas y en sus trabajos escritos en el salón de clases.
Enlaces electrónicos:
Introducción a las operaciones de fabricación
http://www.peoi.org/Courses/Coursessp/acc/fram10.html
Costos por órdenes de trabajo
http://www.ccpp.org.pe/.../COSTOS/COSTOS%202%20.../costeo%20estandar/.../capit_4.doc
Costos por procesos
http://www.ccpp.org.pe/.../COSTOS/COSTOS%202%20-%20PROCESOS%20.../capit_2.doc
Costos de Producción
http://www.fao.org/DOCREP/003/V8490S/v8490s06.html
Introducción a las operaciones de fabricación
http://www.peoi.org/Courses/Coursessp/acc/fram10.html
http://www.example.com
Asignaciones antes del taller:
1. Revisar el módulo dándole especial atención a las rúbricas de la clase ya que estas
demuestran cómo los estudiantes van a recibir su calificación con respecto a su
participación, lenguaje y conocimiento adquirido en la clase.
2. Leer, en el libro de texto de la clase, el capítulo relacionado a los Costos del
Producto y Acumulación de Costos (Capítulo 3, edición 15).
3. Contestar y entregar las siguientes preguntas con un mínimo de media página para
cada pregunta o término discutido.
a. Defina el concepto de “Costos por Órdenes de Trabajo”. Presente tres
ejemplos de empresas que utilizan este concepto de costos.
b. ¿Cuál sistema de acumulación de costos es más eficiente para una empresa de
servicio? ¿Por qué ha seleccionado este sistema?
ACCO 396 Managerial Accounting II 28
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c. Usted ha sido asignado como la persona responsable de reducir los costos del
producto de su empresa. ¿Cuáles costos serían los más fáciles de reducir: los
costos directos o los costos indirectos? ¿Por qué?
d. El nuevo gerente de producción desea incluir los costos actuales de los gastos
generales de fabricación directamente a los productos fabricados. ¿Usted está de
acuerdo con esta sugerencia? ¿Por qué sí, o por qué no está de acuerdo?
4. Buscar un artículo relacionado con costos de producción o inventario. Resumir el
artículo en una página y entregar al facilitador. Venir preparados al taller para
presentar la información a sus compañeros de clase.
5. En una página para entregar, crea un resumen con las instrucciones paso a paso de
cómo calcular el estimado de la tasa de los costos generales de fabricación bajo la
modalidad de costos por órdenes de trabajo. Venir preparados para discutir en su
taller.
6. Cada estudiante preparará un ensayo de al menos dos páginas sobre la
importancia de reducir costos directos e indirectos para una compañía. Incluya
ejemplos. Use de referencia el Anejo D de su módulo.
Vocabulario clave de la lección:
1. Costos por órdenes de trabajo
2. Costos por procesos
3. Costos generales de fabricación
4. Material directo/material indirecto
5. Labor directa/labor indirecta
6. Costos de Productos Manufacturados
7. Costos de Productos Vendidos
8. Declaración de ingresos para una empresa.
Lista de materiales suplementarios para el taller:
1.
ACCO 396 Managerial Accounting II 29
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Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una
marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el
taller.
B. Andamiaje
_ x__ Modelaje
_ x _ Práctica Dirigida
_ x _ Práctica Independiente
_ x _ Instrucción
Comprensible
C. Opciones para Agrupamiento
_ x__ Grupo Completo
_ x__ Grupos Pequeños
___ Pares
_ x__ Trabajo Independiente
D. Integración del Proceso
_ x__ Escuchar
_ x__ Hablar
_ x__ Leer
_ x__ Escribir
E. Aplicación
_ x__ Actividades Dinámicas de Aplicación
_ x__ Significativas y Relevantes
_ x__ Rigurosas
_ x__ Alineadas a los Objetivos
_ x _ Promueven Participación
A. Preparación
_ x__ Adaptación de Contenido
_ x__ Enlaces al Conocimiento Previo
_ x__ Enlaces al Aprendizaje Previo
_x__ Estrategias Incorporadas
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
_ x _ Cognoscitivo
_ x _ Meta-cognoscitivo
_ x__ Socio/Afectivo
ACCO 396 Managerial Accounting II 30
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Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
1. Presentación general del curso, el módulo, los alumnos y el facilitador.
2. El facilitador realizará una actividad para romper el hielo con los estudiantes.
3. El facilitador recogerá los trabajos de este taller y los discutirá con los estudiantes.
4. El facilitador distribuirá la lista detallada de los ejercicios que han de preparar
los estudiantes para los talleres del dos al cinco.
5. Los estudiantes compartirán y discutirán verbalmente sus notas con respecto a los
artículos seleccionados para este taller.
6. El facilitador mostrará, discutirá y asignará varios ejercicios.
7. Los estudiantes se reunirán en parejas para resolver los ejercicios asignados.
8. El estudiante escribirá un diario de reflexión para reaccionar críticamente sobre
los conceptos, sentimientos y actitudes relacionadas entre sí sobre los temas
cubiertos en este taller.
9. Los estudiantes completarán una autoevaluación de su actuación en este
taller y discutirán sus ensayos.
10. El facilitador explicará las tareas que debe realizar antes del Taller Dos.
11. El facilitador discutirá los detalles del proyecto final.
Evaluación: (DIFERENCIADO POR LOS NIVELES DE DOMINIO DE UN SEGUNDO
IDIOMA)
1. Individual: Participación efectiva en clase.
2. Grupal: Desempeño como grupo en el análisis sobre las propuestas de los
proyectos.
3. Escrito: Presentación escrita de la propuesta del trabajo de la clase.
4. Oral/Auditivo: Narrativa corta (one minute paper) sobre los aspectos básicos
del proyecto de investigación.
Cierre del taller:
1. Individual: Cada estudiante preparará y entregará al facilitador una hoja con los
conceptos discutidos en el taller y cualquier duda que él o ella tenga con el
material presentado en el taller.
2. Grupal: Se dividirá la clase en grupos para trabajar los problemas asignados por el
facilitador en referencia al material discutido en el taller.
ACCO 396 Managerial Accounting II 32
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WORKSHOPS TWO
Specific Content Objectives:
1. List and explain the similarities and differences between job-order and process
costing
2. Prepare journal entries to record the flow of costs in a process costing system with
sequential production departments.
3. Prepare a table of equivalent units under the weighted average method of process
costing.
4. Compute the cost per equivalent unit under the weighted average method of
process costing.
5. Analyze the total production cost for a department under the weighted average
method of process costing.
6. Prepare a departmental production cost report under weighted average process
costing.
7. Describe how an operation costing system accumulates and assigns the costs of
direct material and conversion activity in a batch manufacturing process.
Specific Language Objectives:
1. Listening: Be attentive to what classmates and the facilitator say about the
subjects discussed in this workshop.
2. Speaking: Express their ideas in spoken English effectively during the
discussions over the assigned subjects and problems for this workshop using
graphic organizers.
3. Reading: Summarize a reading a selection assigned for the preparation of this
workshop and during the class.
4. Writing: Write a reflective diary using appropriate vocabulary, grammar, and
style about the concepts learned in this workshop.
Electronic Links (URLs):
Process Costing Systems
http:// www.accounting4management.com/process_costing_system.htm /
ACCO 396 Managerial Accounting II 33
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Equivalent units of Production
http:// www.accounting4management.com/Equivalent_units_of_production.htm
Production report for process costing systems.
http:// fisher.osu.edu/~kinard_1/russian_dl/course/ma/.../chapter3.htm
Cost Accumulation for Job/Shop and Batch Production Operations
http:// www.be.wvu.edu/divacctg/degeorge/ACCT431/.../Chapter3Lecture.doc
Differences and Similarities Between Job Order and Process Costing
http:// www.accounting4management.com/similarities_and_differences_between
Assignments before the Workshop: Two
1. Read the chapter related to Process Costing (Chapter 4, 15th edition)
2. Work the problems assigned by the facilitator in workshop one.
3. Answer the following questions and submit your answers to your facilitator.
Write at least a minimum of half page for each question.
a. What are the similarities and differences between a job order and process
cost system?
b. What is meant by equivalent units of production and how they are
computed?
c. How the different types of inventories (FIFO, LIFO, Average) affect the
cost associated with the process cost system?
d. What are the steps to produce a production cost report? State the
procedures that are required in the sequence in which they are performed.
4. Watch the following YouTube video. Prepare a one-page summary to be given to
the facilitator on the information presented in the video. Be ready to discuss the
information in class.
http://www.youtube.com/watch?v=IMhBXeb0IsY
Key Core Vocabulary:
1. Process Costing
2. Weighted Average method of process costing
ACCO 396 Managerial Accounting II 34
Updated 05/01/2012
3. Table of Equivalent Units
4. Cost per equivalent unit
5. Production Cost Report
List of Supplementary Materials for the Workshop:
1. Cost Accounting: A Managerial Emphasis, 14th Edition. ISBN- 978-0132109178
2. Accounting Principles, 10th Edition. ISBN-13: 978-0-470-53479-3
SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
Integrated Activities of Content and Language to achieve Content and Language
Objectives:
B. Scaffolding
___ Modeling
___ Guided Practice
___ Independent Practice
___ Comprehensible Input
C. Grouping Options
___ Whole Class
___ Small Groups
___ Partners
___ Independent Work
D. Integration of Processes
___ Listening
___ Speaking
___ Reading
___ Writing
E. Application
___ Hands-on
___ Meaningful/Relevant
___ Rigorous
___ Link to Objectives
___ Promote Engagement
A. Preparation
___ Adaptation of Content
___ Links to Background Knowledge
___ Links to Past Learning
___ Strategies Incorporated
CALLA Strategies (Cognitive Academic Language Learning Approach)
___ Cognitive
___ Meta-cognitive
___ Social/Affective
ACCO 396 Managerial Accounting II 35
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1. The facilitator will start the class with a short review of the previous workshop.
2. The facilitator will collect the assignments for this workshop and discuss several
of the exercises collected from students.
3. The students will make two groups. Following the debate structure, each group
will be assigned with a case or problem from the book chapters to be discussed.
Each group will present their answers on the board and explain the methodology
followed to solve the problem. The facilitator will be the moderator of the
discussion.
4. Students will meet in groups to discuss the answers to the assigned questions.
Groups will present a summary of the information for each question and how it
relates to any subject(s) discussed in the workshop.
5. The facilitator will discuss and assign additional exercises due on the following
workshop.
6. The facilitator will create a scenario where the XYZ Corp. production,
manufacturing, overhead, and indirect costs are too high. Students will meet in
groups of three to brainstorm possible solutions to decrease the costs.
7. Students will write their reflective diary to react critically about the concepts,
feelings, and related attitudes about the subject matters covered in this workshop.
8. The facilitator will conduct a review of the material covered up to this point in the
course, and clarify any doubts the students might have. A take-home test will be
distributed. It should be returned at the beginning of Workshop Three.
9. The facilitator will explain the assignments to be completed before Workshop
Three.
Assessment: (DIFFERENTIATED BY SECOND LANGUAGE PROFICIENCY
LEVELS)
1. Individual: Students will present their solution to the problems.
2. Group: Students will discuss their solution to the problems using cooperative
groups.
3. Written: Students will write a report on a company scenario.
4. Oral: Students will discuss class material and YouTube presentation.
ACCO 396 Managerial Accounting II 36
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Lesson Wrap-Up:
1. Individual: Individually students will do a quick write for one minute on the
content of the workshop, and then, share it with the peer at their right and their
left.
2. Group: The class will be divided in small groups to discuss the methods
companies can use to reduce process costs.
ACCO 396 Managerial Accounting II 37
Updated 05/01/2012
TALLER TRES
Objetivos específicos de contenido:
1. Explicar cómo una actividad basada en el sistema de costo opera, incluyendo el
uso de un procedimiento de dos etapas para la asignación de costos, la
identificación de centros de costos de la actividad, y la selección de factores de
estos costos.
2. Explicar el concepto de niveles de costos, incluyendo el nivel por unidad, el nivel
de lote, el nivel de sostenimiento del producto, y el costo de nivel por las
instalaciones.
3. Calcular los costos del producto en una actividad basada en un sistema de costos y
explicar tres criterios para la selección de factores de costo.
4. Discutir varias cuestiones clave en la actividad basada en costos, incluyendo la
recopilación de datos y el storyboard.
5. Explicar los conceptos de la gestión por actividades ABC y bidimensional.
6. Explicar y ejecutar un análisis de la rentabilidad del cliente.
7. Comprender y analizar el concepto de costeo basado en las actividades que se
utiliza en las organizaciones del sector de servicios.
8. Identificar y explicar ocho puntos importantes acerca del inventario justo a tiempo
y de los sistemas de manejo de producción.
9. Explicar el concepto de los presupuestos por actividades y los beneficios que trae
en el proceso de formular un presupuesto.
Objetivos específicos del lenguaje:
1. Escuchar: El estudiante escuchará atentamente los comentarios de su facilitador
sobre los temas discutidos, según asignados para este taller, y reflexionará sobre
la información provista.
2. Hablar: El estudiante expresará sus ideas oralmente en español en la discusión de
los problemas y temas asignados para este taller de manera efectiva usando
organizadores gráficos.
3. Leer: El estudiante utilizará el proceso de lectura efectivamente sobre los temas
asignados para este taller, en la preparación y durante el desarrollo del mismo.
4. Escribir: El estudiante resumirá sus ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos según asignados para este taller, los cuales expresarán en las tareas a ser
entregadas y en sus trabajos escritos en el salón de clase.
ACCO 396 Managerial Accounting II 38
Updated 05/01/2012
Enlaces electrónicos:
Activity-Based Casting
www.accountingcrosswords.com/activity-based-costing.php
Análisis de Rentabilidad de una Empresa
http:// www.ciberconta.unizar.es/LECCION/anarenta/analisisR.pdf
Inventarios justo a tiempo
http:// www.itescam.edu.mx/principal/sylabus/fpdb/recursos/r13597.DOC
Presupuestos por actividades
http:// www.ingenieria.unam.mx/~materiacfc/Cpresupuesto5.html
Costos por actividades
http:// www.eumed.net/ce/2009a/gayh.htm
Asignaciones antes del Taller Tres:
1. Leer el capítulo del libro relacionado con las Costos Basados en Actividades
(Capítulo 5, Capítulo 9, 15 ed.)
2. Trabajar con las preguntas o casos asignados por el facilitador en el taller tres.
3. Preparar el examen parcial, asignado en el taller dos, y entregarlo al inicio del
taller tres.
4. Los estudiantes continuarán trabajando con su trabajo final escrito, la
presentación oral correspondiente al taller cinco y con el portafolio.
5. Los estudiantes harán un reporte escrito con un mínimo de una página para
entregarla al facilitador explicando el concepto de Costo por Actividades (ABC).
6. Buscar información acerca de una empresa que utilice el sistema de costos por
actividad. Recolectar información acerca de la empresa para compartir con los
compañeros de clase en el próximo taller.
Vocabulario clave de la lección:
1. Actividad basada en sistema de costos
2. Procedimiento de dos etapas para asignación de costos
3. Niveles de costos
4. Nivel de costo por unidad
5. Nivel de lote
6. Nivel de sostenimiento del producto
7. Costo del nivel de las instalaciones
ACCO 396 Managerial Accounting II 39
Updated 05/01/2012
8. Inventario justo a tiempo
9. Análisis de la rentabilidad del cliente
10. Sistemas de manejo de producción
Lista de materiales suplementarios para el taller:
1. Cost Accounting: A Managerial Emphasis, 14th Edition. ISBN- 978-0132109178
2. Accounting Principles, 10th Edition. ISBN-13: 978-0-470-53479-3
ACCO 396 Managerial Accounting II 40
Updated 05/01/2012
Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una
marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el
taller.
B. Andamiaje
___ Modelaje
___ Práctica Dirigida
___ Práctica Independiente
___ Instrucción Comprensible
C. Opciones para Agrupamiento
___ Grupo Completo
___ Grupos Pequeños
___ Pares
___ Trabajo Independiente
D. Integración del Proceso
___ Escuchar
___ Hablar
___ Leer
___ Escribir
E. Aplicación
___ Actividades Dinámicas de Aplicación
___ Significativas y Relevantes
___ Rigurosas
___ Alineadas a los Objetivos
___ Promueven Participación
A. Preparación
___ Adaptación de Contenido
___ Enlaces al Conocimiento Previo
___ Enlaces al Aprendizaje Previo
___ Estrategias Incorporadas
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
___ Cognoscitivo
___ Meta-cognoscitivo
___ Socio/Afectivo
ACCO 396 Managerial Accounting II 41
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Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
1. El facilitador comenzará la clase con un repaso breve.
2. El facilitador discutirá con los estudiantes los temas asignados.
3. El facilitador recogerá la asignación para este taller y se discutirán algunos de los
ejercicios entregados.
4. El facilitador discutirá las dudas del examen con los estudiantes.
5. El facilitador dividirá la clase en grupos pequeños. Cada grupo seleccionará un
caso o problema incluido en los temas asignados para el taller para representarlo
en una discusión utilizando la técnica de la mesa redonda.
6. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar
y/o aclarar el conocimiento de los temas presentados, individual o en forma
grupal.
7. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.
8. El facilitador asignará los problemas adicionales para entregarse en el próximo
taller.
9. El facilitador explicará las tareas para ser completadas antes del Taller Cuatro.
Evaluación:
1. Individual: El estudiante discutirá la información sobre las empresas utilizando
sistemas de ABC.
2. Grupal: Discusión de los problemas asignados en clase por el facilitador.
3. Escrito: Reporte escrito acerca de los sistemas ABC.
4. Oral/Auditivo: Discusión en clase de los temas presentados en el taller.
Cierre del taller:
1. Individual: Cada estudiante preparará y entregará al facilitador una hoja con los
conceptos discutidos en al taller y cualquier duda que él o ella tenga con el
material presentado en el taller.
2. Grupal: Se dividirá la clase en grupos para trabajar los problemas asignados por el
facilitador en referencia al material discutido en el taller.
ACCO 396 Managerial Accounting II 42
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WORKSHOPS FOUR
Specific Content Objectives:
1. Compute and interpret the direct material price and quantity variance and the
direct labor rate and efficiency variances.
2. Explain several methods to determine the significance of cost variances and
describe some behavioral effects of standard costing.
3. Explain how standard costs are used in product costing and summarize some
advantage and disadvantages of standard costing.
4. Describe the balance scorecard concept and explain the reasoning behind it.
5. Prepare journal entries to record and close out cost variances.
6. Explain and use the economic, profit maximizing pricing model.
7. Set prices using cost plus pricing formulas.
8. Discuss the issues involved in the strategic pricing of new products and list and
discuss the key principles of targeting costing.
9. Explain the process of value engineering and its role in target costing.
10. Determine prices using the time and material pricing approach and set prices in
special order or competitive bidding situations by analyzing the relevant costs.
Specific Language Objectives:
1. Listening: Evaluate what classmates and the facilitator say about the subjects
discussed in this workshop.
2. Speaking: Discuss the assigned subjects and problems for this workshop using
graphic organizers.
3. Reading: Analyze a reading selection as assigned for the preparation of this
workshop and during the class.
4. Writing: Write a reflective diary using appropriate vocabulary, grammar, and
style about the concepts learned in this workshop.
Electronic Links (URLs):
Direct Material – Direct Labor Variances
http://classes.bus.oregonstate.edu/fall-
06/ba422/Management%20Accounting%20Chapter%206.htm
ACCO 396 Managerial Accounting II 43
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Value Engineering
http://www.value-eng.org/value_engineering.php
Balance Scorecard
http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/
Default.aspx
Pricing Strategy
http://www.netmba.com/marketing/pricing/
Targeting Costing
http://www.accounting4management.com/target_costing_pricing_products_and_services.
htm
Assignments before the Workshop: Four
1. Read the class book’s chapters related to variances and pricing (chapters 10, 15,
15th edition)
2. Answer the following questions, half page for each question, and turn in your
work to the facilitator at the beginning of the workshop
a. What is the difference between a favorable cost variance and an
unfavorable cost variance? How often should variances be reported to
management?
b. Explain the concept of economic, profit maximizing pricing. Describe
three limitations of this model.
c. Explain the role of value engineering in target costing.
d. Explain how you can determine the acceptance or rejection of a special
order request and the price for a special order?
3. On a two-page paper explain the concept of the balance score card, making sure
to identify and define the four balanced scored categories. Suggest two
performance measures in each of the four balanced scored categories for a service
industry firm of your choice. Bring the paper to class for discussion with your
classmates and then turn it in to your facilitator. Use Appendix D.
4. Research for a company that has applied one of the pricing models studied on this
workshop. Come prepared to discuss your findings with your classmates.
ACCO 396 Managerial Accounting II 44
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5. Prepare a PowerPoint presentation (minimum 3 slides) based on your research.
Key Core Vocabulary:
1. Direct Material Price Variance
2. Direct Material Quantity Variance
3. Direct Labor Price Variance
4. Direct Labor Quantity Variance
5. Cost Variance
6. Standard Costing
7. Balance Scorecard
8. Profit Maximizing Pricing Model
9. Cost Plus Pricing
10. Targeting Costing
11. Value Engineering
12. Time and Material Pricing
List of Supplementary Materials for the Workshop:
1. Cost Accounting: A Managerial Emphasis, 14th Edition. ISBN- 978-0132109178
2. Accounting Principles, 10th Edition. ISBN-13: 978-0-470-53479-3
ACCO 396 Managerial Accounting II 45
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SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
Integrated Activities of Content and Language to achieve Content and Language
Objectives:
1. The facilitator will begin the class with a brief review of the previous workshop.
2. The class will discuss several of the exercises assigned for this workshop.
Students will participate actively in the discussion of the allocation for this
workshop.
B. Scaffolding
_ x__ Modeling
_ x__ Guided Practice
_ x__ Independent Practice
_ x__ Comprehensible Input
C. Grouping Options
_ x_ Whole Class
_ x_ Small Groups
_ x_ Partners
_ x_ Independent Work
D. Integration of Processes
_ x_ Listening
_ x_ Speaking
_ x_ Reading
_ x_ Writing
E. Application
_ x__ Hands-on
_ x__ Meaningful/Relevant
__ x_ Rigorous
_ x__ Link to Objectives
_ x__ Promote Engagement
A. Preparation
_x__ Adaptation of Content
_ x__ Links to Background Knowledge
_ x__ Links to Past Learning
_ x__ Strategies Incorporated
CALLA Strategies (Cognitive Academic Language Learning Approach)
_ x__ Cognitive
_ x__ Meta-cognitive
_ x__ Social/Affective
ACCO 396 Managerial Accounting II 46
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3. The facilitator will discuss how to calculate the different types of variations and
pricing models.
4. Facilitator will divide the class in groups and assign problems related to the
material presented in class. Each group will make a presentation on the method
used to solve the problem.
5. The students will present their pricing model company examples.
6. Students will react to their peers’ presentations, expressing their agreement or
disagreement on the issues presented.
7. The facilitator will collect the assignments for this workshop.
8. The facilitator will assign additional exercises as desired to expand and / or
enhance students’ understanding of the issues presented, individually or in groups.
9. Students will present their PPT presentations and complete the assessment of their
performance in the workshop.
10. The facilitator will explain the assignments prior to Workshop Five.
11. The facilitator will give the students the second take-home test due at the
beginning of Workshop Five.
Assessment: (DIFFERENTIATED BY SECOND LANGUAGE PROFICIENCY
LEVELS)
1. Individual: Students will present their company’s pricing model.
2. Group: Students will work on a class problem and present it to classmates.
3. Written: Students will complete the assessment of their performance in the workshop.
4. Oral: Students will present and discuss the balance scorecard.
Lesson Wrap-Up:
1. Individual: Students will participate in a Pop-Up activity. The facilitator will ask a
question about the content of the workshop and students will pop up from their seats to
answer it.
3. Group: Students will participate in Letter activity. They will write a letter to an important
person on what they have learned in this workshop and share the letter with their peers. A
class discussion will follow.
ACCO 396 Managerial Accounting II 47
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Taller Cinco/Workshop Five
TWO HOURS IN SPANISH AND TWO HOURS IN ENGLISH
NOTA: Este taller es bilingüe. Tanto, el
facilitador como los estudiantes deberán
utilizar el idioma asignado para cada tarea y
actividad. ¡No mezcle los dos idiomas!
¡UTILICEN UNICAMENTE UN
LENGUAJE A LA VEZ! Las primeras dos
horas serán en español y las últimas dos en
inglés.
NOTE: This is a bilingual workshop. Both
the facilitator and the student must use the
language assigned for each homework and
activity. Do not mix both languages! USE
ONE LANGUAGE AT A TIME- KEEP
BOTH LANGUAGES SEPARATE! The
first two hours must be in Spanish. The last
two hours must be in English.
Objetivos específicos de contenido:
1. Utilice el método del valor actual neto y la tasa interna de retorno del método para
evaluar una propuesta de inversión.
2. Utilice tanto el enfoque del costo total y el enfoque del costo incremental para evaluar
una propuesta de inversión.
3. Determinar los flujos de efectivo después de impuestos en un análisis de inversión.
4. Use the Modified Accelerated Cost Recovery System to determine an asset’s
depreciation schedule for tax purposes.
5. Evaluate an investment proposal using a discontinued-cash-flow analysis, giving full
consideration to income tax issues.
6. Use the payback method and accounting rate of return method to evaluate capital
investment projects.
Objetivos específicos de lenguaje:
1. Escuchar: El estudiante escuchará atentamente los comentarios de su facilitador
sobre los temas discutidos, según asignados para este taller, y reflexionará sobre
la información provista.
2. Hablar: El estudiante escuchará atentamente los comentarios de su facilitador
sobre los temas discutidos, según asignados para este taller, y reflexionará
verbalmente sobre la información provista.
ACCO 396 Managerial Accounting II 48
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3. Leer: El estudiante utilizará el proceso de lectura efectivamente sobre los temas
asignados para este taller en la preparación para este taller y durante el desarrollo
del mismo.
4. Escribir: El estudiante resumirá sus ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos según asignados para este taller, y en sus trabajos escritos en el salón de
clases.
Enlaces electrónicos:
Valor Presente Neto
http://www.contactopyme.gob.mx/guiasempresariales/guias.asp?s=10&g=3&sg=25
Tasa Interna de Retorno
http://www.econlink.com.ar/economia/criterios/tasainternaderetorno.shtml
Costos Incrementales
http://mbsperu.com/index.php?option=com_k2&view=item&id=13:%C2%BFqu%C3%A
9-son-los-costos-incrementales-y-como-impactan-en-la-toma-de-decisiones
Modified Accelerated Cost Recovery System
http://www.irs.gov/publications/p946/ch04.html
Asignaciones antes del taller:
Asignaciones a discutirse durante las primeras dos horas de instrucción (2).
1. Completar el examen entregado en el taller cuatro y entregárselo al facilitador al
inicio de la clase.
2. Completar el proyecto final de la clase. Preparar un proyecto expositivo y sus
documentos para entregárselos al facilitador al concluir la presentación.
Assignments to be discussed during the last two hours of instruction (2).
1. Complete additional problems given by the facilitator and turn them in to the
facilitator at the beginning of the workshop.
ACCO 396 Managerial Accounting II 49
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2. Complete the Digital Performance Portfolio Assessment and send it to facilitator
via e-mail.
Vocabulario académico clave (Debe
reflejar los objetivos y conceptos
especificos del taller.) Verifique que el
estudiante domine el vocabulario clave
en los dos idiomas.
Ejemplo:
1. Método Valor Actual Neto
2. Tasa interna de retorno
3. Enfoque del costo total
4. Enfoque del costo incremental
5. Flujo de efectivo
Academic Core Vocabulary (Must
reflect objectives and important concepts
of the workshop.) Verify that the student
masters the core vocabulary in both
languages.
Sample:
1. Net Present Value Method
2. Internal Rate of Return
3. Total Cost Approach
4. Incremental Cost Approach
5. Cash Flow
1.
List of Supplementary Materials for the Workshop:
1. Cost Accounting: A Managerial Emphasis, 14th Edition. ISBN- 978-0132109178
2. Accounting Principles, 10th Edition. ISBN-13: 978-0-470-53479-3
ACCO 396 Managerial Accounting II 50
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SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
1.
2.
3.
4.
5.
6.
7.
8.
B. Scaffolding
_x__ Modeling
_x__ Guided Practice
_x__ Independent Practice
_x__ Comprehensible Input
C. Grouping Options
_x__ Whole Class
_x__ Small Groups
___ Partners
_x__ Independent Work
D. Integration of Processes
_x__ Listening
_x__ Speaking
_x__ Reading
_x__ Writing
E. Application
_x__ Hands-on
_x__ Meaningful/Relevant
_x__ Rigorous
_x__ Link to Objectives
_x__ Promote Engagement
A. Preparation
_x__ Adaptation of Content
_x__ Links to Background Knowledge
_x__ Links to Past Learning
_x__ Strategies Incorporated
CALLA Strategies
(Cognitive Academic Language Learning Approach)
_x__ Cognitive
_x__ Meta-cognitive
_x__ Social/Affective
ACCO 396 Managerial Accounting II 51
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Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
Actividades en español para las primeras dos horas del taller:
1. El facilitador discutirá los diferentes métodos de cómo tomar una decisión para la
aceptación o rechazo de un nuevo proyecto.
2. El facilitador hará ejemplos de los diferentes métodos con los estudiantes para
repasar la información presentada en el taller.
3. El facilitador dividirá la clase en grupos y asignará un método diferente de
análisis de proyectos a cada colectivo.
4. Cada grupo presentará la respuesta a su problema a sus compañeros de clase y
discutirá los procedimientos utilizados.
Integrated content and language activities aligned to achieve workshop objectives:
Activities in English for the last two hours of the workshop:
1. The facilitator will assign a case scenario to each group to work a Modified Accelerated
Cost Recovery System problem.
2. Each group will present their scenario solution to the class and discuss the application of
the accelerated depreciation method.
3. Students will make their final project presentations (use Appendix E).
4. Facilitator will conclude the workshop with a brief class summary and cover any last
minute topics brought by students.
Assessment: LAST TWO HOURS OF THE WORKSHOP
1. Individual: Students will complete their project presentation.
2. Group: Students will discuss and debate their project presentation.
3. Written: Students will draft a solution to a problematic scenario.
4. Oral: Students will explain their solutions to a problematic scenario.
Lesson Wrap-Up: LAST TWO HOURS OF THE WORKSHOP
1. Individual: Students will write an exit ticket on the content covered in this
workshop and turn it in to the facilitator when leaving.
2. Group: Students will participate in an activity known as Fish Bowl. They will
write one question they have about the topic of this workshop. This can be
something for which they know the answer or for which they want an answer.
ACCO 396 Managerial Accounting II 52
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Students will form an inner and outer circle. They will share a question with the
person in front of they see if they know the answer, switch who is asking the
question, if time rotate to a new partner
ACCO 396 Managerial Accounting II 54
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APPENDIX A
NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED INSTRUCTION
Retrieved from: WIDA Consortium http://www.wida.us/
ACCO 396 Managerial Accounting II 55
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“Can Do” Listening Rubric
National Proficiency Levels Criteria
Starting
Identifies objects
Names concrete objects
Points to picture/object of the word heard
Follows simple commands
Repeats words or simple phrases
Understands simple messages – gestures, pointing
Emerging
Draws a picture
Requires continuous repetition
Follows verbal dictations
Checks-off words that were heard
Repeats information heard to determine comprehension
Understands slow speech and multiple repetitions
Developing Understands more details of spoken language
Needs limited or no repetition and slow speech
Understands basic academic vocabulary which is frequently used in class discussions
Understands class discussions with some difficulty
Understands most of what was said
Expanding Needs limited or no repetition at normal speed speech
Understands academic vocabulary used in class discussions
Understands class discussions with little difficulty
Understands nearly everything said
Bridging Needs no repetition at normal speed speech
Understands elaborate academic vocabulary used in class discussions
Understands class discussions with no difficulty
Demonstrates a native-like English speaker’s understanding of what is said
ACCO 396 Managerial Accounting II 56
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“Can Do” Speaking Rubric
National Proficiency
Levels
Criteria
Starting Names concrete objects
Responds a simple yes or no to questions
Repeats words or simple phrases
Uses one word commands
Mispronounces words making it difficult to be understood
Breaks speech into parts making comprehension difficult
Uses limited or no vocabulary to support message
Emerging Uses a few more words to respond to questions although grammatically incorrect
Uses one-, two-, and multiple-word commands
Uses verb tenses interchangeably
Misuses words in daily speech
Repeats spoken words or phrases to improve understanding due to pronunciation flaws
Uses grammar and word order incorrectly
Uses vocabulary (emerging stage) to support oral messages
Developing Responds using longer phrases/sentences
Initiates and carries out conversations; however, there may be interruptions due to thinking of the
correct words to say
Applies grammar and word order correctly most of the time
Demonstrates correct use of basic academic vocabulary which is frequently used in class
discussions and/or oral assignments.
Speaks with some hesitation
Uses vocabulary to support oral messages
Speaks with less difficulty, but listener must pay close attention to pronunciation.
Expanding Responds using elaborate phrases/sentences
Uses and interprets idiomatic expressions
Converses more fluently in social settings
Uses academic vocabulary frequently in class discussions
Participates in class discussions using academic content with slight hesitation
Misuse of grammar and word order seldom occurs and does not interrupt meaning
Pronounces most words accurately and clearly
Bridging Speaks fluently
Uses elaborate academic vocabulary in all class discussions correctly
Participates in class discussion using academic content without hesitation
Uses appropriate vocabulary to support oral messages at all times
Uses correct grammar and word all the time
Speaks with native-like pronunciation and intonation
ACCO 396 Managerial Accounting II 57
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“Can Do” Reading Rubric
National Proficiency
Levels
Criteria
Starting Lacks comprehension of a wide array of written material (not developed)
Lacks ability to interpret graphs, charts, tables, and forms in textbooks (not developed)
Struggles with use of pre-reading and reading skills (not developed)
Lacks ability to apply reading strategies in order to guess meanings of unfamiliar words from context (not
developed)
Struggles with use of strategic reading skills (in order to plan his/her reading assignments, diagnose deficiencies,
resolve deficiencies independently or with the help of others, etc.) (not developed)
Emerging Improving comprehension (slowly emerging) of a wide array of written material (e.g., fictional and non-fictional
texts that bridge personal, professional and academic themes, news articles, short stories, short novels, etc.)
Demonstrates correct interpretation of basic graphs, charts, tables and forms in textbooks
Applies limited pre-reading (e.g., activation of prior knowledge, semantic maps, etc.) and reading skills (e.g.,
skimming, scanning, inferences, paragraph frames, DRA, SQ4R, etc.) (slowly emerging)
Struggles with ability to use limited reading strategies to guess meanings of unfamiliar words from context (e.g.,
definition, restatement, examples, surrounding words, etc.) is
Strives to understand (even when not successful) the relationship between ideas (e.g., time, logical order,
comparison/contrast, cause/effect), and reading patterns in order to identify literary genres (as listed above)
Applying successful reading skills (as listed above) are still emerging
Developing Comprehends a wide array of written material (as listed above)
Interprets basic graphs, charts, tables and forms
Applies correctly pre-reading and reading skills (as listed above)
Applies correct use of reading strategies to guess meanings of unfamiliar words from context (as listed above)-
evidence of emerging.
Understands the relationship between ideas (as listed above)-evidence of emerging..
Uses strategic reading skills (as listed above) that are evident.
Expanding Comprehends a wide array of level-appropriate written materials (as listed above) with mature accuracy
Interprets increasingly complex graphs, charts, tables, and forms accurately
Applies pre-reading and reading skills (as listed above) very strongly
Applies strategies to guess meanings of unfamiliar words from context (as listed
above) which is clearly evident
Identifies signal words to understand the relationship between ideas (as listed above), and reading patterns to
identify literary genres (as listed above)- emerging strongly
Understands the relationship between ideas (as listed above)-strongly evident.
Uses strategic reading skills (as listed above) with mature accuracy
Bridging Comprehends various types and lengths of level appropriate written materials (as listed above)-fully developed
Interprets complex graphs, charts, tables, and forms accurately
Applies pre-reading and reading skills (as listed above)-fully developed
Applies reading strategies to determine the meaning of unfamiliar words in a text (as listed above) with accuracy
Understands the relationship between ideas (time, logical order, comparison/contrast, cause/effect)
Demonstrates fully developed strategic reading skills (as listed above)
ACCO 396 Managerial Accounting II 58
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“Can Do” Writing Rubric
National Proficiency
Levels Criteria
Starting Lacks clear writing and focus.. Details are limited or unclear. There’s no clear distinction to what is important and what is supported.
Lacks engaging and drawing a conclusion. Paper simply starts and ends. Lack of transitions make it difficult to understand the paper.
Writes with limited use of vocabulary or specific words to transmit meaning of the essay. Misuse of parts of speech makes it difficult to understand
the writing.
Rambles- use of incomplete sentences that are too long to understand. Sentences follow a simple structure and or style.
Struggles with spelling, punctuation capitalization and other writing conventions. This makes it very difficult to understand the writing.
Lacks strategic writing skills (e. g., knowledge of the writing process; declarative, procedural and conditional knowledge; and strategies for inquiry, for
drafting [such as investigating genre, considering audience, and responding to purpose], and for product revision) that are clearly not developed.
Emerging Writes sentences that are still unclear there seems to be a guide to a focused topic; however, it may drift at times. There is an attempt in details to
support main idea. Reader can still feel confused.
Attempts to write an introduction and or conclusion. Use of transitions helps, but paper is in need of more details.
Struggles with some vocabulary terms that are used inappropriately. Greater command of the parts of speech is developing,.
but many words are still used incorrectly.
Attempts to create a style of sentence structure here and there; although, for the most part it sticks to one style.
Shows need of improving spelling, punctuation, capitalization, and other writing conventions. It is still difficult to read the writing; but there are signs
of improvement.
Demonstrates emerging strategic writing skills.
Developing Writes with an unclear focus. Writing appears to be on one topic, but shifts to another topic at times. Support of main idea is lacking. Reader is left
with unanswered questions.
Attempts to write a proper introduction and conclusion however, both are dull or unclear. Transitions help connect ideas although at times they
distract the flow.
Selects and uses words appropriately; however, they are not higher level and need more vigor.
Formulates well-written sentences; however, style and structure of sentences are repetitious.
Demonstrates control of spelling, punctuation, capitalization, and other writing conventions. However, the writing could read and sound better by
improving conventions.
Utilizes strategic writing skills properly (now evident).
Expanding Writes with a focus in mind; however, there is room for improvement. Needs more relevant details to support the main idea.
Some readers’ questions can be answered, while others are left with doubt.
Uses a proper introduction and conclusion, however, some improvement is needed. Needs to continue using transitional words are properly in order to
allow the proper flow of ideas.
Selects and uses vocabulary words that are much more livelier and appropriate. Some common wording can be improved.
Writes with a definite style, and sentence structure is “catchy” with few mistakes.
Demonstrates good control of spelling, punctuation, capitalization, and other writing conventions. Mistakes are few and nothing distracts from the
writing.
Applies mature strategic writing skills.
Bridging Writing is clear and focused on a narrowed topic. Details are relevant and accurate, and they support the main ideas. Reader’s questions are answered
Writing has a clear introduction that’s hooks the reader and conclusion that leaves a lasting impression. Use of transitions helps the reader to connect
ideas. Reading flows and not dull.
Words used in the writing are specific and accurate. Vivid verbs and modifying words are present. Words used enhance the meaning of the writing.
There is a variety in length and structure of the sentences. The style of sentences varies on how they begin. Sentences create fluency and rhythm.
Excellent control of spelling, punctuation capitalization and other writing conventions.
Strategic writing skills are fully developed.
ACCO 396 Managerial Accounting II 59
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APPENDIX B
THE WRITING PROCESS
6-TRAITS WRITING RUBRIC
ACCO 396 Managerial Accounting II 60
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Appendix B
Six-Traits of Writing Rubric
Student’s Name:______________________________________
Date:___________________
Facilitator:______________________Course:
____________Assignment:_________________
Instructions: This rubric will be used to evaluate all written work done by the
student in both English and Spanish. Please refer to the trait that you are evaluating
(i.e., Ideas and Content) and write the score in the appropriate box. Select the
criteria per level (6= highest, 1=lowest) that best reflects the student’s writing
ability.
Refer to all the Appendix (D) sheets that describe, in detail, all the writing traits that
you are evaluating in order to complete this rubric properly.
Criteria per Level
(From Highest to Lowest)
Writing Traits 6 5 4 3 2 1
1. Ideas and Content
2. Organization
3. Voice
4. Word Choice
5. Sentence Fluency
6. Conventions
Totals (Add all the totals down, then
across to obtain the Grand Total.)
Grand Total:
Final Score:_________________
Scoring Scale: (36-0)
Outstanding: 33-36 points = A
Very Good: 29-32 points = B
Satisfactory: 24-28 points =C
Fair: 19-23 points =D
Poor: 0-18 points = F
ACCO 396 Managerial Accounting II 61
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Six Traits for Analytic Writing Rubrics
Trait #1: Idea and Content
Criteria per Level Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from
https://www.ade.state.az.us/standards/6traits/
6
The writing is exceptionally clear, focused and interesting. It holds the reader’s attention throughout. Main ideas stand out and are developed by strong support and rich details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support • a thorough, balanced, in-depth explanation/ exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well suited to audience and purpose.
5
The writing is clear, focused and interesting. It holds the reader’s attention. Main ideas stand out and are developed by supporting details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support. • a thorough, balanced explanation/exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well-suited to audience and purpose.
4
The writing is clear and focused. The reader can easily understand the main ideas. Support is present, although it may be limited or rather general. The writing is characterized by • an easily identifiable purpose. • clear main idea(s) • supporting details that are relevant, but may be overly general or limited in places; when appropriate, resources are used to provide accurate support. • a topic that is explored/explained, although developmental details may occasionally be out of balance with the main idea(s); some connections and insights may be present. • content and selected details that are relevant, but perhaps not consistently well chosen for audience and purpose.
3
The reader can understand the main ideas, although they may be overly broad or simplistic, and the results may not be effective. Supporting detail is often limited, insubstantial, overly general, or occasionally slightly off-topic. The writing is characterized by • an easily identifiable purpose and main idea(s). • predictable or overly-obvious main ideas or plot; conclusions or main points seem to echo observations heard elsewhere. • support that is attempted; but developmental details that are often limited in scope, uneven, somewhat off-topic, predictable, or overly general. • details that may not be well-grounded in credible resources; they may be based on clichés, stereotypes or questionable sources of information. • difficulties when moving from general observations to specifics.
2
Main ideas and purpose are somewhat unclear or development is attempted but minimal. The writing is characterized by • a purpose and main idea(s) that may require extensive inferences by the reader. • minimal development; insufficient details. • irrelevant details that clutter the text. • extensive repetition of detail.
1 The writing lacks a central idea or purpose. The writing is characterized by • ideas that are extremely limited or simply unclear. • attempts at development that are minimal or non-existent; the paper is too short to demonstrate the development of an idea.
Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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Trait #2: Organization
Criteria per Level
6
The organization enhances the central idea(s) and its development. The order and structure are compelling and move the reader through the text easily. The writing is characterized by • effective, perhaps creative, sequencing; the organizational structure fits the topic, and the writing is easy to follow. • a strong, inviting beginning that draws the reader in and a strong satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed
5
The organization enhances the central idea(s) and its development. The order and structure are strong and move the reader through the text. The writing is characterized by. • effective sequencing; the organizational structure fits the topic, and the writing is easy to follow. • an inviting beginning that draws the reader in and a satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed. .
4
Organization is clear and coherent. Order and structure are present, but may seem formulaic. The writing is characterized by • clear sequencing. • an organization that may be predictable. • a recognizable, developed beginning that may not be particularly inviting; a developed conclusion that may lack subtlety. • a body that is easy to follow with details that fit where placed. • transitions that may be stilted or formulaic. • organization which helps the reader, despite some weaknesses.
3
An attempt has been made to organize the writing; however, the overall structure is inconsistent or skeletal. The writing is characterized by • attempts at sequencing, but the order or the relationship among ideas may occasionally be unclear. • a beginning and an ending which, although present, are either undeveloped or too obvious (e.g. “My topic is...”, “These are all the reasons that…”) • transitions that sometimes work. The same few transitional devices (e.g., coordinating conjunctions, numbering, etc.) may be overused. • a structure that is skeletal or too rigid. • placement of details that may not always be effective. • organization which lapses in some places, but helps the reader in others.
2
The writing lacks a clear organizational structure. An occasional organizational device is discernible; however, the writing is either difficult to follow and the reader has to reread substantial portions, or the piece is simply too short to demonstrate organizational skills. The writing is characterized by • some attempts at sequencing, but the order or the relationship among ideas is frequently unclear. • a missing or extremely undeveloped beginning, body, and/or ending. • a lack of transitions, or when present, ineffective or overused. • a lack of an effective organizational structure. • details that seem to be randomly placed, leaving the reader frequently confused.
1
The writing lacks coherence; organization seems haphazard and disjointed. Even after rereading, the reader remains confused. The writing is characterized by • a lack of effective sequencing. • a failure to provide an identifiable beginning, body and/or ending. • a lack of transitions. • pacing that is consistently awkward; the reader feels either mired down in trivia or rushed along too rapidly. • a lack of organization which ultimately obscures or distorts the main point.
Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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Trait #3: Voice
Criteria per Level
6
The writer has chosen a voice appropriate for the topic, purpose and audience. The writer seems deeply committed to the topic, and there is an exceptional sense of “writing to be read.” The writing is expressive, engaging, or sincere. The writing is characterized by • an effective level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice, while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively, or interesting. Technical writing may require greater distance.). • an exceptionally strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.
5
The writer has chosen a voice appropriate for the topic, purpose, and audience. The writer seems committed to the topic, and there is a sense of “writing to be read.” The writing is expressive, engaging or sincere. The writing is characterized by • an appropriate level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively or interesting. Technical writing may require greater distance.). • a strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.
4
A voice is present. The writer demonstrates commitment to the topic, and there may be a sense of “writing to be read.” In places, the writing is expressive, engaging, or sincere. The writing is characterized by • a questionable or inconsistent level of closeness to or distance from the audience. • a sense of audience; the writer seems to be aware of the reader but has not consistently employed an appropriate voice. The reader may glimpse the writer behind the words and feel a sense of interaction in places. • liveliness, sincerity, or humor when appropriate; however, at times the writing may be either inappropriately casual or personal, or inappropriately formal and stiff.
3
The writer’s commitment to the topic seems inconsistent. A sense of the writer may emerge at times; however, the voice is either inappropriately personal or inappropriately impersonal. The writing is characterized by • a limited sense of audience; the writer’s awareness of the reader is unclear. • an occasional sense of the writer behind the words; however, the voice may shift or disappear a line or two later and the writing become somewhat mechanical. • a limited ability to shift to a more objective voice when necessary.
2
The writing provides little sense of involvement or commitment. There is no evidence that the writer has chosen a suitable voice. The writing is characterized by • little engagement of the writer; the writing tends to be largely flat, lifeless, stiff, or mechanical. • a voice that is likely to be overly informal and personal. • a lack of audience awareness; there is little sense of "writing to be read." • little or no hint of the writer behind the words. There is rarely a sense of interaction between reader and writer.
1
The writing seems to lack a sense of involvement or commitment. The writing is characterized by • no engagement of the writer; the writing is flat and lifeless. • a lack of audience awareness; there is no sense of “writing to be read.” • no hint of the writer behind the words. There is no sense of interaction between writer and reader; the writing does not involve or engage the reader.
Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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Trait #4: Word Choice
Criteria per Level
6
Words convey the intended message in an exceptionally interesting, precise, and natural way appropriate to audience and purpose. The writer employs a rich, broad range of words, which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, strong, specific words; powerful words energize the writing. • fresh, original expression; slang, if used, seems purposeful and is effective. • vocabulary that is striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke strong images; figurative language may be used.
5
Words convey the intended message in an interesting, precise, and natural way appropriate to audience and purpose. The writer employs a broad range of words which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, specific words; word choices energize the writing. • fresh, vivid expression; slang, if used, seems purposeful and is effective. • vocabulary that may be striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke clear images; figurative language may be used
4
Words effectively convey the intended message. The writer employs a variety of words that are functional and appropriate to audience and purpose. The writing is characterized by • words that work but do not particularly energize the writing. • expression that is functional; however, slang, if used, does not seem purposeful and is not particularly effective. • attempts at colorful language that may occasionally seem overdone. • occasional overuse of technical language or jargon. • rare experiments with language; however, the writing may have some fine moments and generally avoids clichés.
3
Language is quite ordinary, lacking interest, precision and variety, or may be inappropriate to audience and purpose in places. The writer does not employ a variety of words, producing a sort of “generic” paper filled with familiar words and phrases. The writing is characterized by • words that work, but that rarely capture the reader’s interest. • expression that seems mundane and general; slang, if used, does not seem purposeful and is not effective. • attempts at colorful language that seem overdone or forced. • words that are accurate for the most part, although misused words may occasionally appear, technical language or jargon may be overused or inappropriately used. • reliance on clichés and overused expressions.
2
Language is monotonous and/or misused, detracting from the meaning and impact. The writing is characterized by • words that are colorless, flat or imprecise. • monotonous repetition or overwhelming reliance on worn expressions that repeatedly distract from the message. • images that are fuzzy or absent altogether.
1
The writing shows an extremely limited vocabulary or is so filled with misuses of words that the meaning is obscured. Only the most general kind of message is communicated because of vague or imprecise language. The writing is characterized by • general, vague words that fail to communicate. • an extremely limited range of words. • words that simply do not fit the text; they seem imprecise, inadequate, or just plain wrong.
Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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Trait #5: Sentence Fluency
Criteria per Level
6
The writing has an effective flow and rhythm. Sentences show a high degree of craftsmanship, with consistently strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing effortlessly into the next. • extensive variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning by drawing attention to key ideas or reinforcing relationships among ideas. • varied sentence patterns that create an effective combination of power and grace. • strong control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used, sounds natural.
5
The writing has an easy flow and rhythm. Sentences are carefully crafted, with strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing into the next. • variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning. • control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used sounds natural.
4
The writing flows; however, connections between phrases or sentences may be less than fluid. Sentence patterns are somewhat varied, contributing to ease in oral reading. The writing is characterized by • a natural sound; the reader can move easily through the piece, although it may lack a certain rhythm and grace. • some repeated patterns of sentence structure, length, and beginnings that may detract somewhat from overall impact. • strong control over simple sentence structures, but variable control over more complex sentences; fragments, if present, are usually effective. • occasional lapses in stylistic control; dialogue, if used, sounds natural for the most part, but may at times sound stilted or unnatural.
3
The writing tends to be mechanical rather than fluid. Occasional awkward constructions may force the reader to slow down or reread. The writing is characterized by • some passages that invite fluid oral reading; however, others do not. • some variety in sentences structure, length, and beginnings, although the writer falls into repetitive sentence patterns. • good control over simple sentence structures, but little control over more complex sentences; fragments, if present, may not be effective. • sentences which, although functional, lack energy. • lapses in stylistic control; dialogue, if used, may sound stilted or unnatural.
2
The writing tends to be either choppy or rambling. Awkward constructions often force the reader to slow down or reread. The writing is characterized by • significant portions of the text that are difficult to follow or read aloud. • sentence patterns that are monotonous (e.g., subject-verb or subject-verb-object). • a significant number of awkward, choppy, or rambling constructions.
1
The writing is difficult to follow or to read aloud. Sentences tend to be incomplete, rambling, or very awkward. The writing is characterized by • text that does not invite—and may not even permit—smooth oral reading. • confusing word order that is often jarring and irregular. • sentence structure that frequently obscures meaning. • sentences that are disjointed, confusing, or rambling. Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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Trait #6: Conventions
Criteria per Level
6
The writing demonstrates exceptionally strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that the reader can easily skim right over them unless specifically searching for them. The writing is characterized by • strong control of conventions; manipulation of conventions may occur for stylistic effect. • strong, effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little or no need for editing.
5
The writing demonstrates strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that they do not impede readability. The writing is characterized by • strong control of conventions. • effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little need for editing.
4
The writing demonstrates control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Minor errors, while perhaps noticeable, do not impede readability. The writing is characterized by • control over conventions used, although a wide range is not demonstrated. • correct end-of-sentence punctuation, internal punctuation may sometimes be incorrect. • spelling that is usually correct, especially on common words. • basically sound paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • occasional lapses in correct grammar and usage; problems are not severe enough to distort meaning or confuse the reader. • moderate need for editing.
3
The writing demonstrates limited control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Errors begin to impede readability. The writing is characterized by • some control over basic conventions; the text may be too simple to reveal mastery. • end-of-sentence punctuation that is usually correct; however, internal punctuation contains frequent errors. • spelling errors that distract the reader; misspelling of common words occurs. • paragraphs that sometimes run together or begin at ineffective places. • capitalization errors. • errors in grammar and usage that do not block meaning but do distract the reader. • significant need for editing.
2
The writing demonstrates little control of standard writing conventions. Frequent, significant errors impede readability. The writing is characterized by • little control over basic conventions. • many end-of-sentence punctuation errors; internal punctuation contains frequent errors. • spelling errors that frequently distract the reader; misspelling of common words often occurs. • paragraphs that often run together or begin in ineffective places. • capitalization that is inconsistent or often incorrect. • errors in grammar and usage that interfere with readability and meaning. • substantial need for editing.
1
Numerous errors in usage, spelling, capitalization, and punctuation repeatedly distract the reader and make the text difficult to read. In fact, the severity and frequency of errors are so overwhelming that the reader finds it difficult to focus on the message and must reread for meaning. The writing is characterized by • very limited skill in using conventions. • basic punctuation (including end-of-sentence punctuation) that tends to be omitted, haphazard, or incorrect. • frequent spelling errors that significantly impair readability. • paragraph breaks that may be highly irregular or so frequent (every sentence) that they bear no relation to the organization of the text. • capitalization that appears to be random. • a need for extensive editing.
Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/
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APÉNDICE C/APPENDIX C
INFORMACIÓN ACERCA DEL LABORATORIO DE
IDIOMAS Y EL E-LAB
LANGUAGE LAB AND E-LAB INFORMATION
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Información acerca del laboratorio de idiomas y el E-Lab
El laboratorio de idiomas y el E-Lab están diseñados para ayudar a los estudiantes a
desarrollar sus habilidades lingüísticas en inglés y en español y a lograr los objetivos de
aprendizaje a lo largo de su carrera. Ambos cuentan con una amplia variedad de
ejercicios visuales y auditivos en línea, recursos de investigación y actividades de
escritura guiada, que les permiten a los estudiantes mejorar sus habilidades de
comprensión auditiva y de lectura, pronunciación, desarrollo de vocabulario, gramática y
escritura.
El laboratorio de idiomas también ofrece un paquete de 140 páginas web de English for
Speakers of Other Languages (ESOL, por sus siglas en inglés: Inglés para hablantes de
otros idiomas) seleccionadas cuidadosamente, así como otras páginas web en español con
el fin de satisfacer las necesidades de los estudiantes. En adición, el laboratorio de
idiomas y el E-Lab cuentan con otros programas informáticos para el aprendizaje del
idioma y del contenido académico, tales como Tell Me More, Rosetta Stone (versión en
inglés y en español), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,
Math Media Basic Series, NetTutor y Wimba Voice.
Tell Me More es un sistema eficaz para el aprendizaje de inglés y español que les permite
a los estudiantes a reforzar sus destrezas y además cumplir con las horas de laboratorio
requeridas en sus clases. Para poder usar este programa, los estudiantes necesitan tener
internet, el navegador Internet Explorer y acceso a la plataforma de Blackboard.
El sistema, inicialmente, evaluará el nivel de conocimiento de los estudiantes y creará un
programa de aprendizaje adaptado a las especificaciones de lenguaje de cada uno, lo que
permitirá medir el progreso individual. Los estudiantes podrán mejorar su pronunciación,
gramática y destrezas auditivas desde el nivel de principiante hasta el nivel avanzado con
dos perfiles diferentes: lenguaje de comunicación y lenguaje de negocios.
NetTutor es un servicio de tutoría en línea que cuenta con tutorías en vivo para materias
cuánticas y de computación (tiene horarios fijos). En los cursos en los que no se ofrece
tutoría en vivo, los estudiantes pueden publicar sus dudas y les serán contestadas en un
lapso de 72 horas. El sistema también cuenta con un banco de preguntas y respuestas
frecuentes disponible las 24 horas del día durante los 7 días de la semana. NetTutor se
puede acceder remotamente siempre que exista conexión con el internet. Este servicio
ofrece tutorías en las siguientes materias:
Inglés (disponible para todos los cursos)
Español (disponible para todos los cursos)
Estadística (el estudiante debe estar matriculado en el curso)
Matemáticas (el estudiante debe estar matriculado en el curso)
Contabilidad (el estudiante debe estar matriculado en el curso)
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Sistemas de información computarizada (el estudiante debe estar matriculado en
el curso).
Wimba Voice es una herramienta electrónica que promueve el uso de la voz en línea
durante el desarrollo del material académico y permite a su vez la interacción entre los
estudiantes y el facilitador. Los estudiantes usarán Wimba Voice para participar en los
foros de discusión oral en línea, preparar presentaciones orales, enviar mensajes de voz y
cumplir con otras asignaciones. El programa cuenta con 5 funciones:
Voice Authoring: permite grabar y escuchar contenido oral en las páginas web.
Voice Discussion Board: permite publicar y escuchar mensajes orales en un foro
de discusión en línea.
Voice Presentation: permite presentar el contenido de páginas web con mensajes
de voz.
Voice E-mail: permite enviar correos electrónicos con mensajes de voz.
Voice Podcaster: permite crear y distribuir mensajes orales a los participantes.
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Language Lab and E-Lab Information
The Language Lab and E-Lab are designed to help students strengthen their linguistic
skills in English and Spanish and to fulfill the content objectives of the course. Both labs
count with a wide variety of visual and auditory on-line exercises, Internet-based
research, and guided writing activities, that allow students to improve their skills in
listening and reading comprehension, pronunciation, vocabulary building, grammar, and
writing.
The Language Lab also includes a package of 140 carefully selected English for Speakers
of Other Languages (ESOL) Web sites, as well as other Spanish Web pages to meet the
students’ needs. Additionally, the Language Lab and E-Lab have other software to boost
language and academic content learning such as Tell Me More, Rosetta Stone (English
and Spanish versions), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,
Math Media Basic Series, NetTutor, and Wimba Voice.
Tell Me More is an effective system for English and Spanish learning that allows
students to strengthen their skills and fulfill the language lab hours required in each class.
Students must have Internet connection, Internet Explorer browser, and access to
Blackboard to be able to use this program.
The system will initially assess students’ knowledge and create a learning path
specifically tailored to each student’s needs, thus allowing facilitators to measure every
student’s progress. Students will be able to improve pronunciation, grammar and
listening skills from beginner to advanced levels with two different profiles: everyday
language and business oriented language.
NetTutor is an online tutoring service, which provides live tutoring for numerical and
computer classes (scheduled hours apply). For those classes which do not have live
tutoring, students can post questions and they will be answered within 72 hours. The
system also has a “Frequently Asked Questions” section available 24/7. NetTutor can be
accessed remotely with an Internet connection. This service offers tutoring for the
following subjects:
English (available for all courses)
Spanish (available for all courses)
Statistics (student must be enrolled in the course)
Mathematics (student must be enrolled in the course)
Accounting (student must be enrolled in the course)
Computer Information Systems (student must be enrolled in the course)
Wimba Voice is an electronic tool that promotes the use of voice online during the
development of the academic content, and allows students/facilitator interaction. Students
will use Wimba Voice to create voice posts for discussion boards, prepare voice
presentations, send voice e-mails, and for other assignments. The Wimba Voice program
has 5 functions:
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Voice Authoring: allows recording and listening to voice content on a webpage.
Voice Discussion Board: allows posting and listening to voice messages within
discussion boards.
Voice Presentation: allows presenting web content alongside voice messages.
Voice E-mail: allows sending voice messages via e-mail.
Voice Podcaster: allows creating and distributing voice messages to participants.
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Apéndice D /Appendix D
MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS
Nombre del Estudiante: ______________________ Fecha: ______________
Criterio Puntos Puntuación
Contenido
Este trabajo está claro, enfocado e
interesante. Identifica el propósito,
objetivos e ideas principales del documento
o actividad.
10
La presentación de ideas es coherente y
puede ser seguida fácilmente.
10
El documento explica propiamente el
contenido.
10
La presentación de ideas y argumentos está
basada en recursos presentados,
consultados o discutidos en clase.
10
El documento demuestra substancia, lógica
y originalidad.
10
El autor presenta su punto de vista en una
manera clara, convincente y bien
estructurada.
10
Contiene oraciones bien estructuradas y
párrafos que facilitan la lectura y
comprensión del documento.
10
Lenguaje
Demuestra un conocimiento del español
(vocabulario, sintaxis y flujo de ideas).
10
Usa gramática apropiada y correctamente. 10
Maneja los verbos apropiados la
acentuación correctamente.
10
Total Puntos 100 (70% contenido
y 30% lenguaje)
Puntuación Total:
_______
Firma del Estudiante: __________________ Firma del Facilitador:_________________
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RUBRIC TO EVALUATE WRITTEN WORK
Student Name: ______________________ Date: _______________
Criteria Value Points Student Score
Content
The paper is clear, focused and
interesting. Identifies purpose, objectives
and principal ideas included in the paper
10
Presentation of ideas is organized,
coherent and can be easily followed
10
The paper properly explains content. 10
The presentation of ideas and arguments
are based in sources presented, consulted
or discussed in class.
10
The paper demonstrates substance, logic
and originality.
10
The author presents his point of view in a
clear, convincing and well based manner.
10
Contains well-constructed sentences and
paragraphs that facilitate lecture and
comprehension.
10
Language
Demonstrate a command of standard
English (vocabulary used, syntax and flow
of ideas).
10
Uses grammar appropriately and
correctly.
10
Manages and uses verbs appropriately and
correctly.
10
Total Points 100 (70% content
and 30% language)
Student’s total Score:
_______
Student’s Signature: ____________________Facilitator’s
Signature:___________________
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Apéndice E/Appendix E
MATRIZ VALORATIVA PARA EVALUAR PRESENTACION
INDIVIDUAL/GRUPAL ORAL
Nombre del Estudiante: _______________________ Fecha:_________________
Criterio Puntos Puntuación del
estudiante
Contenido
Realiza una introducción efectiva del tema
identificando el propósito, objetivo e ideas
principales que se incluyen en la presentación.
10
La presentación es organizada y coherente y
puede seguirse con facilidad.
10
El presentador demuestra dominio del tema o
materia de la presentación al explicar con
propiedad el contenido y no incurrir en errores.
10
Las ideas y argumentos de la presentación están
bien fundamentados en los recursos
presentados, consultados o discutidos en clase.
10
Capta la atención e interés de la audiencia y/o
promueve su participación, según se aplique.
10
Proyección efectiva, postura corporal adecuada,
conducción de la audiencia y manejo del
tiempo asignado.
10
Usa varias estrategias para hablar o definir
conceptos, interpretaciones, aplicaciones y
evaluación de procesos o experiencias en el
contenido del curso.
10
Lenguaje
La pronunciación de las palabras es clara y de
manera correcta para que se entienda el
lenguaje utilizado.
10
Uso correcto de la gramática y la conjugación
de verbos en el idioma asignado.
10
Uso correcto del vocabulario para expresar el
mensaje adecuadamente.
10
Total de Puntos 100 (70% de
contenido y
30% Lenguaje)
Puntuación del
Estudiante:
________
Firma del Estudiante: _________________ Firma del Facilitador: ____________________
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RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION
Student Name:____________________________Date:___________________
Criteria Value Points Student Total Score
Content
Performs an effective introduction to the
theme identifying the objectives, ideas and
principles that are included in the
presentation.
10
The presentation is organized and coherent,
and could be easily followed
10
The presenter demonstrates domain of the
theme or subject by means of properly
explaining content without incurring in
errors
10
The ideas and arguments of the presentation
are well founded by the resources presented,
consulted or discussed in class
10
Capture of the attention and interest of the
audience and/or promote their participation,
as applicable
10
Effective personal projection, corporal
posture and manage of the audience;
10
Uses a variety of speaking strategies to
define concepts, interpretation, application
and evaluation of processes using experience
on concepts or content of class.
10
Language
Student pronounces words in a clear and
correct manner so as to make the correct
language used understood to others.
10
Correct use of grammar and verb
conjugation.
10
Use of correct use of vocabulary words to
express message.
10
Total Points 100 (70% of
content and 30%
of language)
Student’s Total Score:
________
Student’s signature: __________________Facilitator’s Signature: __________________
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